Compliance Alert - Resolution postponing mandatory electronic record-keeping to April 2024 for specific taxpayers

Update: Compliance Alert - Resolution postponing mandatory electronic record-keeping to April 2024 for specific taxpayers
Date: 2024-01-02

Superintendency Resolution 000258/2023 which extends the timeframe for maintaining the Electronic Sales and Income Registry (RVIE) and the Electronic Purchase Registry (RCE) via the Integrated System of Electronic Records (SIRE) was published in the official gazette of Peru.

According to the National Superintendence of Customs and Tax Administration (SUNAT), Resolution 000258/2023 will provide taxpayers who receive a greater volume of payment receipts with the option to use the SIRE client application or the SUNAT API web service.

This resolution came into force on 23 December 2023 and will postpone the obligation of keeping RVIE and the RCE through SIRE from January 2024 to April 2024, allowing affected taxpayers to prepare and adjust their processes to guarantee compliance with the registration obligation.

The SIRE is a digital tool which facilitates compliance with tax obligations allowing taxpayers to automatically upload information from electronic payment receipts to the RVIE and the RCE, which taxpayers may validate, complement, or replace.

The obligation to maintain the RVIE and the RCE is postponed until the April 2024 period for taxpayers under the General Income Tax Regime. This applies to taxpayers not classified as obligated entities in Annex 7 of Resolution 112-2021/SUNAT, who, between July and December 2023, did not acquire the obligation to keep records in SLE, PLE, or SLE – Portal. This also excludes those not belonging to certain tax regimes (Special Income Tax Regime or MYPE Tax Regime created by Legislative Decree No. 1269) unless they are explicitly excluded. The postponement also covers taxpayers who have not voluntarily opted to join SIRE.

When will taxpayers be required to keep the RVIE and the RCE?

Taxpayers who meet the conditions described below are obliged to keep the RVIE and RCE, from the first calendar day of the third following month in which the taxpayer acquires the obligation (between the months of July 2023 and March 2024, as applicable), or the period in which the status of electronic issuer of the Electronic Issuance System is acquired by election:

  • Taxpayers covered by the General Income Tax Regime;
  • Taxpayer who have the tax status of existing in the RUC;
  • Taxpayer who are not in a state of temporary suspension of activities or cancellation of registration with the RUC;
  • Taxpayer that have not been incorporated into SLE-O PLE;
  • Taxpayer who has not joined SLE-PLE and generated records in this system.
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